United States of America v. Holmes et al

In an opinion released in mid-August, the US District Court for the Southern District of Texas came to a decision on the case of United States of America v. Barbara Holmes, et al. The suit sought to collect unpaid estate taxes to the IRS from an executrix and her husband who represented the estate. The introduction reads,

Pending before the Court is the defendants’, Barbara L. Holmes, individually, and as independent executrix of the estate of Shirley H. Bernhardt, and Kevin W. Holmes, individually (the “defendants”), motion for summary judgment and brief in support (Dkt. Nos. 26 and 27). The plaintiff, the United States (the “Government”), has filed a response in opposition to the motion (Dkt. No. 29) to which the defendants have filed a reply (Dkt. No. 32). Also before the Court is the Government’s motion for summary judgment (Dkt. No. 28). The defendants have filed a response to the Government’s motion (Dkt. No. 30) to which the Government has filed a reply (Dkt. No. 31). After having carefully considered the motions, responses, replies, the record, and the applicable law, the Court determines that the Government’s motion for summary judgment should be GRANTED in part and the defendants’ motion for summary judgment should be DENIED.